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Treasury Regulations · 26 CFR Part 1

General actuarial valuations (§§ 1.7520-1 to 1.9005-5)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
  2. § 1.7520-2 Valuation of charitable interests.
  3. § 1.7520-3 Limitation on the application of section 7520.
  4. § 1.7520-4 Transitional rules.
  5. § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
  6. § 1.7701(l)-0 Table of contents.
  7. § 1.7701(l)-1 Conduit financing arrangements.
  8. § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
  9. § 1.7701(l)-4 Rules regarding inversion transactions.
  10. § 1.7702-0 Table of contents.
  11. § 1.7702-2 Attained age of the insured under a life insurance contract.
  12. § 1.7702B-1 Consumer protection provisions.
  13. § 1.7702B-2 Special rules for pre-1997 long-term care insurance contracts.
  14. § 1.7703-1 Determination of marital status.
  15. § 1.7704-1 Publicly traded partnerships.
  16. § 1.7704-2 Transition provisions.
  17. § 1.7704-3 Qualifying income.
  18. § 1.7704-4 Qualifying income—mineral and natural resources.
  19. § 1.7872-1 - 1.7872-4 [Reserved]
  20. § 1.7872-5 Exempted loans.
  21. § 1.7872-5T Exempted loans (temporary).
  22. § 1.7872-15 Split-dollar loans.
  23. § 1.7872-16 Loans to an exchange facilitator under § 1.468B-6.
  24. § 1.7874-1 Disregard of affiliate-owned stock.
  25. § 1.7874-2 Surrogate foreign corporation.
  26. § 1.7874-3 Substantial business activities.
  27. § 1.7874-4 Disregard of certain stock related to the domestic entity acquisition.
  28. § 1.7874-5 Effect of certain transfers of stock related to the acquisition.
  29. § 1.7874-6 Stock transferred by members of the EAG.
  30. § 1.7874-7 Disregard of certain stock attributable to passive assets.
  31. § 1.7874-8 Disregard of certain stock attributable to serial acquisitions.
  32. § 1.7874-9 Disregard of certain stock in third-country transactions.
  33. § 1.7874-10 Disregard of certain distributions.
  34. § 1.7874-11 Rules regarding inversion gain.
  35. § 1.7874-12 Definitions.
  36. § 1.9000-1 Statutory provisions.
  37. § 1.9000-2 Effect of repeal in general.
  38. § 1.9000-3 Requirement of statement showing increase in tax liability.
  39. § 1.9000-4 Form and content of statement.
  40. § 1.9000-5 Effect of filing statement.
  41. § 1.9000-6 Provisions for the waiver of interest.
  42. § 1.9000-7 Provisions for estimated tax.
  43. § 1.9000-8 Extension of time for making certain payments.
  44. § 1.9001 Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.
  45. § 1.9001-1 Change from retirement to straight-line method of computing depreciation.
  46. § 1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date.
  47. § 1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date.
  48. § 1.9001-4 Adjustments required in computing excess-profits credit.
  49. § 1.9002 Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
  50. § 1.9002-1 Purpose, applicability, and definitions.
  51. § 1.9002-2 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
  52. § 1.9002-3 Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
  53. § 1.9002-4 Election to pay net increase in tax in installments.
  54. § 1.9002-5 Special rules relating to interest.
  55. § 1.9002-6 Acquiring corporation.
  56. § 1.9002-7 Statute of limitations.
  57. § 1.9002-8 Manner of exercising elections.
  58. § 1.9003 Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
  59. § 1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
  60. § 1.9003-2 Effect of election.
  61. § 1.9003-3 Statutes of limitation.
  62. § 1.9003-4 Manner of exercising election.
  63. § 1.9003-5 Terms; applicability of other laws.
  64. § 1.9004 Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
  65. § 1.9004-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
  66. § 1.9004-2 Effect of election.
  67. § 1.9004-3 Statutes of limitation.
  68. § 1.9004-4 Manner of exercising election.
  69. § 1.9004-5 Terms; applicability of other laws.
  70. § 1.9005 Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
  71. § 1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
  72. § 1.9005-2 Effect of election.
  73. § 1.9005-3 Statutes of limitation.
  74. § 1.9005-4 Manner of exercising election.
  75. § 1.9005-5 Terms; applicability of other laws.